2002 (5) TMI 446

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...., JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein manufacture pharmaceutical products, in the price-lists for which a discount of 15% on sales to chief distributors and 10% on sales to other distributors to be deducted in arriving at the assessable value of their products, was claimed. The department was of the view that there was no distinction be....